ABC are partners sharing profits in the ratio of 4:3:2 D is admitted for 2/9th share of profits and bring rs 30,000 capital and 10,000 for his share of goodwill. The new profit sharing ratio between partners will be credited in the capital accounts of __________.

The sacrificing ratio is calculated as the difference between the old profit sharing ratio and the new profit sharing ratio. D is admitted for a 2/9 share, which is acquired from A and B in their original proportion of 4:3, meaning A sacrifices 8/27 and B sacrifices 6/27. Since only A and B give up a portion of their profits to admit D, the goodwill of 10,000 brought by D is credited only to the capital accounts of A and B equally.

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